A comparative statement of financial position for Bramble Corporation follows:

Additional information:

Net income for the fiscal year ended December $31,2023,$ was $$14,820.$

In March $2023,$ a plot of land was purchased for future construction of a plant site. In November $2023,$ a different plot of land

that originally cost $$67,080$ was sold for proceeds of $$74,100.$

In April $2023,$ notes payable amounting to $$109,200$ were retired through the issuance of common shares. In December

$2023,$ notes payable amounting to $$19,500$ were issued for cash.

FV$-$OCl investments were purchased in July $2023$ for a cost of $$11,700.$ By December $31,2023,$ the fair value of Bramble's

portfolio of $FV-$OCl investments decreased to $$49,140.$ No $FV-$OCl investments were sold in the year.

On December $31,2023,$ equipment with an original cost of $$31,200$ and accumulated depreciation to date of $$9,360$ was sold

for proceeds of $$16,380.$ No equipment was purchased in the year.

Dividends on common shares of $$24,960$ and $$11,700$ were declared in December $2022$ and December $2023,$ respectively.

The $2022$ dividend was paid in January $2023$ and the $2023$ dividend was paid in January $2024.$ Dividends paid are treated as

financing activities.

A loss on impairment was recorded in the year to reflect a decrease in the recoverable amount of goodwill. No goodwill was

purchased or sold in the year.

$($a$)$

Prepare a statement of cash flows using the indirect method for cash flows from operating activities. $($Show amounts that decrease cash

flow with either $a-$sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$